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unregistered dealer to unregistered dealer inter state sale

05 July 2017

sir it is possible that unregistered dealer sale to unregistered from one State to another state... and if it is possible then through which document transporter can take goods???

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8 Replies

Mahesh Pandit (Manager- Accounts & Admin.) (48 Points)
Replied 05 July 2017

Dear Sir,

As per CGST Act 2017 Section 24 Compulsory registration in certain cases.

24. Notwithstanding anything contained in sub-section (1) of section 22, the following
categories of persons shall be required to be registered under this Act,––
(i) persons making any inter-State taxable supply;
(ii) casual taxable persons making taxable supply;
(iii) persons who are required to pay tax under reverse charge;
(iv) person who are required to pay tax under sub-section (5) of section 9;
(v) non-resident taxable persons making taxable supply;
(vi) persons who are required to deduct tax under section 51, whether or not
separately registered under this Act;
(vii) persons who make taxable supply of goods or services or both on behalf of
other taxable persons whether as an agent or otherwise;
(viii) Input Service Distributor, whether or not separately registered under this
Act;
(ix) persons who supply goods or services or both, other than supplies specified
under sub-section (5) of section 9, through such electronic commerce operator who is
required to collect tax at source under section 52;
(x) every electronic commerce operator;
(xi) every person supplying online information and database access or retrieval
services from a place outside India to a person in India, other than a registered
person; and
(xii) such other person or class of persons as may be notified by the Government
on the recommendations of the Council.

Regards,

Mahesh Pandit

RITESH K N (ARTICLE) (24 Points)
Replied 12 July 2017

Sir

In this case can the receipient of the goods or service be an unregistered dealer? The dealer supplying the goods or service is a registered dealer. Kindly clarify.

Thanks in advance.

Mahesh Pandit (Manager- Accounts & Admin.) (48 Points)
Replied 12 July 2017

Dear Ritesh,

In your case:

If Supplier is registed delaer and from the sate or out side sate. they will charge GST as applicable.

and as your are receiver of goods or services from them and you are also not a registered dealer. you can not tax claim input for the same.

Warm regards,

Mahesh

Shubham Tripathi (4 Points)
Replied 27 April 2018

sir it is possible that unregistered dealer sale to unregistered from one State to another state... and if it is possible then through which document transporter can take goods???